Child care credits range from 100% to 75% of costs. Employers who purchase or build qualified child care facilities are eligible to receive Georgia income tax credits equal to 100% of the cost of construction. Employers who provide or sponsor child care for employees are eligible for a credit against Georgia income tax equal to 75% of employers' direct costs. The credits are available to all businesses in the state. The child care program must be licensed by the state.

All child care credits can be used against 50% of taxpayer's income tax liability in a given year. Unused child care credits from the purchase or construction of a child care facility can be carried forward three years. The credit can be used for the cost of construction over 10 years (10% each year). Credits that are related to the operating cost of the facility may be carried forward five years.

Companies establishing or relocating their North American or International corporate headquarters (principal central administrative offices) in Augusta-Richmond County are eligible to receive an income tax credit of $5,000 per job per year for five years if the new jobs pay twice the county average wage rate. A $2,500 tax credit is available if the wages are greater than the county average.

The tax credit is available to taxpayers that:

Headquarters taxpayer cannot take the job or investment tax credit.

The headquarters tax credit can be used against 100% of tax liability regardless of where the taxpayer locates the headquarters. Credits not applied to income tax liability may be used to reduce withholding tax. Companies establishing or relocating their headquarters to Augusta-Richmond County may be eligible for a tax credit if the headquarters is defined as the principal central administrative offices of a company. New jobs created at the new headquarters must be full-time and must pay above the average wage.